Circularizing the List of Qualified Personal Equity and Retirement Account (PERA) Eligible Products Duly Approved by SEC

August 17, 2023 REVENUE MEMORANDUM CIRCULAR NO. 86-2023 SUBJECT : Circularizing the List of Qualified Personal Equity and Retirement Account (PERA) Eligible Products Duly Approved by the Securities and Exchange Commission TO : All Internal Revenue Officers and Others Concerned Under Section 9 of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 and its implementing Revenue Regulations (RR) No. 17-2011 as amended, all income earned from the investments and reinvestments of the maximum amount allowed by the said Act is tax exempt, provided the said PERA investment products have been duly approved by the concerned Regulatory Authority. HTcADC Attached are the Lists of PERA Eligible Products duly approved by the Securities and Exchange Commission (SEC) as confirmed in its letter dated February 21, 2023 together with its detailed Annexes which are composed of the following: Annex A Government Securities ( e.g. , Treasury Bills and Treasury Bonds) Annex B Securities issued by the Bangko Sentral ng Pilipinas (BSP) Bills Annex C Corporate Bonds with an investible rating issued by an accredited Credit Rating Agency ( e.g. , Non-bank Issued Corporate Securities Commercial Papers and Enrolled Securities Corporate Bonds) Annex D Corporate Bonds issued by Banks in compliance with the requirements of the BSP ( e.g. , LTNCTD, TIER2, Bank Bonds, Digital Bond) Annex E REIT Shares Annex F PSE Dividend Yield Index Securities (as of February 2023) Annex G PSEi constituents/shares that are compliant with the PERA requisites of being non-speculative, readily marketable and with a track record of regular income payment to investors (as certified by PSE on 01 February 2023) The above lists are already posted and published in the SEC Website at https://www.sec.gov.ph on its PERA microsite. It is emphasized that only income earned from the investments and re-investments of PERA assets in duly accredited/approved PERA investment products shall be exempt from income taxes under Rule 11 of the Rules and Regulations Implementing the PERA Act 2008 and Section 9 of RR No. 17-2011, as amended. Moreover, income from investments and re-investments of PERA assets in government securities is likewise exempt from income taxes under the said provisions. All concerned are hereby enjoined to be guided accordingly and give this circular as wide a publicity as possible. CAIHTE ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue By: (SGD.) MARIDUR V. ROSARIO OIC-Deputy Commissioner Operations Group Officer-in-Charge (per RDAO No. 13-2023) ATTACHMENT Securities and Exchange Commission Markets and Securities Regulation Department February 21, 2023 BUREAU OF INTERNAL REVENUE BIR National Office Bldg., BIR Road, Diliman, Quezon City, Philippines Attention : ATTY. ROMEO LUMAGUI, JR. Commissioner Thru : MARIA LUISA I. BELEN Assistant Commissioner Subject : LIST OF PERA ELIGIBLE PRODUCTS Gentlemen: This is to submit the enclosed lists of securities that are considered and classified as PERA Investment Products, pursuant to Section 2 par. 1 sub-par b, c, d, and par 2 and Section 3 of the SEC Memorandum Circular No. 7, Series of 2022, as regards to the List of Personal Equity Retirement Account (PERA) Qualified and/or Eligible Investment Products. For your information and reference. aScITE Very truly yours, (SGD.) VICENTE GRACIANO P. FELIZMENIO JR. Director ANNEX A Government Securities ANNEX B Securities Issued by Bangko Sentral ng Pilipinas BANGKO SENTRAL NG PILIPINAS (BSP) SECURITIES BILLS No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 BSPBIL 0 10/11/22 BSPL 0 10/11/2022 BSPT0122I002 13/09/2022 11/10/2022 N/A 90,000.00 2 BSPBIL 0 10/18/22 BSPL 0 10/18/2022 BSPT0122I003 20/09/2022 18/10/2022 N/A 110,000.00 3 BSPBIL 0 10/25/22 BSPL 0 10/25/2022 BSPT0122I004 27/09/2022 25/10/2022 N/A 110,000.00 4 BSPBIL 0 11/02/22 BSPL 0 11/02/2022 BSPT0122J001 04/10/2022 02/11/2022 N/A 140,000.00 ANNEX C Corporate Bonds with an Investible Rating Issued by an Accredited Credit Rating Agency NON-BANK ISSUED CORPORATE SECURITIES COMMERCIAL PAPERS No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 ACRPM 0 11/11/22 ACR 11.11.22 ACRCP01Q2022 12/11/2021 11/11/2022 N/A 600.00 2 SLAGRI 0 12/21/22 SLAC 12.21.22 SLACP01O2022 22/12/2021 21/12/2022 N/A 1,866.00 3 ACRPM 0 12/26/22 ACR 12.26.22 ACRCP01R2022 27/06/2022 26/12/2022 N/A 265.00 4 ACRPM 0 06/26/23 ACR 06.26.23 ACRCP01S2023 27/06/2022 26/06/2023 N/A 1,000.00 ENROLLED SECURITIES No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 ENNOHL 4.05 10/14/22 ES HOUSE 10-22 HOUSESDN2022 14/10/2020 14/10/2022 4.0500 500.00 2 AEONPH 7.695 11/16/23 ES AEON 11-23 AEONFXRN2023 16/11/2018 16/11/2023 7.6950 100.00 CORPORATE BONDS No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 SMCGL 5 3/8 12/22/22 SMCGP 22 R20 SMCGPFBD2022 22/12/2017 22/12/2022 5.3750 9,912.96 2 FLIPM 5.0496 01/07/23 CPI 01-23 R20 CPIFXBND2023 07/07/2017 07/01/2023 5.0496 6,000.00 3 GTCAPH 5.0937 02/27/23 GTCAP 23 R20 GTCFXBND2023 27/02/2013 27/02/2023 5.0937 6,100.00 4 SMPHPM 5.663 03/01/23 SMPH 23 R21 SMPHFXBD2023 01/03/2018 01/03/2023 5.6630 10,000.00 5 SMCPM 6 1/4 03/19/23 SMC 23 R21 SMCFXBND2023 19/03/2018 19/03/2023 6.2500 13,145.60 6 EDCPM 4.7312 05/03/23 EDC 23 R19 EDCFXBND2023 03/05/2013 03/05/2023 4.7312 4,000.00 7 ACPM 3.92 07/07/23 AC 23 R22 ACFXBOND2023 07/07/2016 07/07/2023 3.9200 10,000.00 8 SMCGL 4.7575 07/11/23 SMCGP 23 R21 SMCGPFBD2023 11/07/2016 11/07/2023 4.7575 4,090.44 9 GLOPM 5.2792 07/17/23 GLO 23 R20 GLOFXBND2023 17/07/2013 17/07/2023 5.2792 3,000.00 10 RLCPM 3.683 07/17/23 RLC 07-23 RLCFXBND2023 17/07/2020 17/07/2023 3.6830 12,763.07 11 SMPHPM 2.4565 08/05/23 SMPH 08-23 SMPH2FBD2023 05/02/2021 05/08/2023 2.4565 7,500.00 12 SMCGL 6 3/4 08/17/23 SMCGP 08-23 R21 SMCGP2BD2023 17/08/2018 17/08/2023 6.7500 15,000.00 13 ALIPM 3.8915 10/07/23 ALI 23 R22 ALIFXBND2023 07/10/2016 07/10/2023 3.8915 7,000.00 14 PCORPM 4.5219 10/27/23 PCOR 23 R21 PCORFXBD2023 27/10/2016 27/10/2023 4.5219 7,000.00 15 DELMPI 3.484 10/30/23 DMPI 10-23 DMPIFXBD2023 30/10/2020 30/10/2023 3.4840 5,832.56 16 FLIPM 5.4333 11/08/23 FLI 23 R20 FLIFXBND2023 08/11/2013 08/11/2023 5.4333 2,700.00 17 AEVPM 2.8403 11/16/23 AEV 11-23 AEV2FXBD2023 16/11/2020 16/11/2023 2.8403 6,853.30 18 FLIPM 3.3353 11/18/23 FLI 11-23 FLI2FXBD2023 18/11/2020 18/11/2023 3.3353 6,335.40 19 VLLPM 8 12/21/23 VLL 23 R21 VLLFXBND2023 21/12/2018 21/12/2023 8.0000 6,500.00 20 AREIPM 3.0445 12/28/23 AREIT 12-23 AREITFXB2023 28/12/2021 28/12/2023 3.0445 3,000.00 21 FDCPM 6.1458 01/24/24 FDC 24 R21 FDCFXBND2024 24/01/2014 24/01/2024 6.1458 8,800.00 22 APPM 7.5095 01/25/24 AP 24 R22 APCFXBND2024 25/10/2018 25/01/2024 7.5095 7,700.00 23 TELPM 5.2813 02/06/24 TEL 24 R21 TELFXBND2024 06/02/2014 06/02/2024 5.2813 2,600.00 24 SMCPM 5.284 03/01/24 SMC 24 R22 SMCFXBND2024 01/03/2017 01/03/2024 5.2840 7,294.33 25 CPGPM 4.8467 03/01/24 CPG 03-24 CPGIFXBD2024 01/03/2021 01/03/2024 4.8467 3,000.00 26 STIEPM 5.8085 03/23/24 STIESG 24 R22 STIGFXBD2024 23/03/2017 23/03/2024 5.8085 2,180.00 27 MEGPM 5.3535 03/28/24 MEG 24 R22 MEGFXBND2024 28/03/2017 28/03/2024 5.3535 12,000.00 28 TOLPM 5 1/2 03/31/24 MNTC 24 R21 MNTCFXBD2024 31/03/2014 31/03/2024 5.5000 2,600.00 29 SMBPM 6 04/02/24 SMB 24 R21 SMBFXBND2024 02/04/2014 02/04/2024 6.0000 2,538.32 30 SMPM 3.3613 04/02/24 SM 04-24 SMIC2FBD2024 02/10/2020 02/04/2024 3.3613 10,000.00 31 PCORPM 7.8183 04/19/24 PCOR 24 R22 PCORFXBD2024 19/10/2018 19/04/2024 7.8183 13,200.00 32 SMCGL 7.1783 04/24/24 SMCGP 04-24 R22 SMCGP2BD2024 24/04/2019 24/04/2024 7.1783 9,232.04 33 SMPHPM 5.1683 05/18/24 SMPH 05-24 R22 SMPH2FBD2024 18/05/2017 18/05/2024 5.1683 20,000.00 34 ACPM 3.026 05/28/24 AC 05-24 ACFXBOND2024 28/05/2021 28/05/2024 3.0260 4,000.00 35 AEVPM 6.0157 06/18/24 AEV 24 R23 AEVFXBND2024 18/06/2019 18/06/2024 6.0157 3,350.00 36 EDCPM 2.8565 06/25/24 EDC 06-24 R23 EDCFXBND2024 25/06/2021 25/06/2024 2.8565 2,500.00 37 ALIPM 4.3969 07/04/24 ALI 07-24 ALI3FXBD2024 04/07/2022 04/07/2024 4.3969 12,000.00 38 DDPM 6.0952 07/21/24 DD 24 R22 DDFXBOND2024 21/07/2017 21/07/2024 6.0952 9,700.00 39 GTCAPH 5 5/8 08/07/24 GTCAP 24 R21 GTCFXBND2024 07/08/2014 07/08/2024 5.6250 4,000.00 40 VLLPM 5.7512 08/08/24 VLL 24 R23 VLLFXBND2024 08/08/2017 08/08/2024 5.7512 3,000.00 41 BACNOT 3.5335 08/20/24 PHN 24 R23 PHNFXBND2024 20/08/2021 20/08/2024 3.5335 3,000.00 42 SMPHPM 5.7417 09/01/24 SMPH 24 R21 SMPHFXBD2024 01/09/2014 01/09/2024 5.7417 2,601.70 43 DNLPM 2.7885 09/14/24 DNL 09-24 DNLFXBND2024 14/09/2021 14/09/2024 2.7885 3,000.00 44 ALIPM 4.758 09/30/24 ALI 24 R22 ALI2FXBD2024 30/09/2019 30/09/2024 4.7580 3,000.00 45 SMCPM 5.55 10/04/24 SMC 10-24 R22 SMC2FXBD2024 04/10/2019 04/10/2024 5.5500 10,000.00 46 FLIPM 5.6389 12/04/24 FLI 24 R21 FLIFXBND2024 04/12/2014 04/12/2024 5.6389 1,700.00 47 SMCGL 6 1/4 12/22/24 SMCGP 24 R22 SMCGPFBD2024 22/12/2017 22/12/2024 6.2500 6,478.02 48 ALCOPM 6.3517 02/06/25 ALCO 25 R23 ALCOFXBD2025 06/02/2020 06/02/2025 6.3517 3,000.00 49 ACPM 4.82 02/10/25 AC 25 R23 ACFXBOND2025 10/02/2017 10/02/2025 4.8200 10,000.00 50 SMPM 3.5915 02/18/25 SM 02-25 SMICFXBD2025 18/02/2022 18/02/2025 3.5915 7,500.00 51 RLCPM 4.9344 02/23/25 RLC 02-25 RLCFXBND2025 23/02/2015 23/02/2025 4.9344 1,364.50 52 SMPHPM 6.0804 03/01/25 SMPH 03-25 R23 SMPH2FBD2025 01/03/2018 01/03/2025 6.0804 10,000.00 53 FBPM 5.05 03/10/25 SMFB 25 R23 SMFBFXBD2025 10/03/2020 10/03/2025 5.0500 8,000.00 54 SMCPM 6 5/8 03/19/25 SMC 25 R23 SMCFXBND2025 19/03/2018 19/03/2025 6.6250 2,438.50 55 SMPHPM 4.8643 03/25/25 SMPH K 03-25 R23 SMPH3FBD2025 25/03/2020 25/03/2025 4.8643 11,372.54 56 ALIPM 3.6262 05/04/25 ALI 05-25 R23 ALI4FXBD2025 04/05/2021 04/05/2025 3.6262 10,000.00 57 SLTC 6.4872 05/22/25 SLTC 25 R22 SLTCFXBD2025 22/05/2015 22/05/2025 6.4872 2,500.00 58 ACPM 4.4542 05/26/25 AC 05-25 AC2FXBND2025 26/05/2022 26/05/2025 4.4542 5,000.00 59 VLLPM 5.6992 06/18/25 VLL 25 R22 VLL2FXBD2025 18/12/2019 18/06/2025 5.6992 10,000.00 60 FLIPM 5.3455 06/23/25 FLI 06-25 FLI3FXBD2025 23/06/2022 23/06/2025 5.3455 8,925.00 61 TOLPM 6.6407 07/04/25 NLEX 25 R23 NLEXFXBD2025 04/07/2018 04/07/2025 6.6407 4,000.00 62 APPM 3.935 07/06/25 AP 25 R23 APCFXBND2025 06/07/2020 06/07/2025 3.9350 550.00 63 RLCPM 3.8 07/17/25 RLC 07-25 RLC2FXBD2025 17/07/2020 17/07/2025 3.8000 427.21 64 SMCGL 5.9077 07/26/25 SMCGP 07-25 SMCGPFBD2025 26/07/2022 26/07/2025 5.9077 5,000.00 65 AEVPM 3.2977 08/09/25 AEV 08-25 R23 AEV2FXBD2025 09/08/2021 09/08/2025 3.2977 5,000.00 66 FLIPM 5.7139 08/20/25 FLI 25 R22 FLIFXBND2025 20/08/2015 20/08/2025 5.7139 1,000.00 67 RLCPM 5.3789 08/26/25 RLC 08-25 RLC3FXBD2025 26/08/2022 26/08/2025 5.3789 6,000.00 68 ALIPM 3.862 09/29/25 ALI 25 R23 ALI3FXBD2025 29/09/2020 29/09/2025 3.8620 6,250.00 69 PCORPM 3.4408 10/12/25 PCOR 10-25 PCOR2FXB2025 12/10/2021 12/10/2025 3.4408 9,000.00 70 PCORPM 8.0551 10/19/25 PCOR 25 R23 PCORFXBD2025 19/10/2018 19/10/2025 8.0551 6,800.00 71 ALIPM 4 3/4 10/25/25 ALI 25 R22 ALI2FXBD2025 25/04/2016 25/10/2025 4.7500 7,000.00 72 DELMPI 3.7563 10/30/25 DMPI 25 R24 DMPIFXBD2025 30/10/2020 30/10/2025 3.7563 645.90 73 AEVPM 3.3059 11/16/25 AEV 25 R23 AEVFXBND2025 16/11/2020 16/11/2025 3.3059 696.70 74 SMPHPM 4.799 11/25/25 SMPH 25 R23 SMPHFXBD2025 25/11/2015 25/11/2025 4.7990 2,031.04 75 APPM 3.9992 12/02/25 AP 12-25 R23 APC2FXBD2025 02/12/2021 02/12/2025 3.9992 4,800.00 76 MERPM 4 7/8 12/12/25 MER 25 R20 MERFXBND2025 12/12/2013 12/12/2025 4.8750 7,000.00 77 VLLPM 8 1/4 12/21/25 VLL 25 R23 VLLFXBND2025 21/12/2018 21/12/2025 8.2500 3,500.00 78 FLIPM 4.503 12/21/25 FLI 25 R24 FLI2FXBD2025 21/12/2021 21/12/2025 4.5030 5,000.00 79 SMPHPM 3.8547 02/05/26 SMPH 26 R24 SMPH2FBD2026 05/02/2021 05/02/2026 3.8547 2,500.00 80 MWIDPM 6.9506 02/17/26 MWIDE 02-26 MWIDEFBD2026 17/08/2022 17/02/2026 6.9506 1,600.00 81 APPM 3.8224 03/16/26 AP 26 R24 APC3FXBD2026 16/03/2021 16/03/2026 3.8224 8,000.00 82 ALIPM 4.85 03/23/26 ALI 26 R23 ALIFXBND2026 23/03/2016 23/03/2026 4.8500 8,000.00 83 SMCGL 7.6 04/24/26 SMCGP 26 R24 SMCGP2BD2026 24/04/2019 24/04/2026 7.6000 6,923.10 84 ALIPM 6.369 05/06/26 ALI 26 R24 ALI2FXBD2026 06/05/2019 06/05/2026 6.3690 8,000.00 85 FLIPM 4.1838 05/18/26 FLI 26 R23 FLIFXBND2026 18/11/2020 18/05/2026 4.1838 1,764.60 86 ACPM 3.7874 05/28/26 AC 05-26 R24 ACFXBOND2026 28/05/2021 28/05/2026 3.7874 6,000.00 87 EDCPM 3.7305 06/25/26 EDC 06-26 R24 EDCFXBND2026 25/06/2021 25/06/2026 3.7305 2,500.00 88 SMCGL 5.1792 07/11/26 SMCGP 26 R23 SMCGPFBD2026 11/07/2016 11/07/2026 5.1792 4,756.31 89 SMPHPM 4.2005 07/26/26 SMPH 26 R23 SMPHFXBD2026 26/07/2016 26/07/2026 4.2005 10,000.00 90 DNLPM 3.5962 09/14/26 DNL 26 R24 DNLFXBND2026 14/09/2021 14/09/2026 3.5962 2,000.00 91 APPM 5.2757 10/14/26 AP 26 R25 APC2FXBD2026 14/10/2019 14/10/2026 5.2757 7,250.00 92 DDPM 5.9721 12/15/26 DD 26 R23 DDFXBOND2026 15/12/2016 15/12/2026 5.9721 5,300.00 93 ALIPM 4.9899 02/06/27 ALI 27 R24 ALI2FXBD2027 06/11/2019 06/02/2027 4.9899 1,000.00 94 SMPM 4.7713 02/18/27 SM 27 R25 SMICFXBD2027 18/02/2022 18/02/2027 4.7713 7,500.00 95 CPGPM 5.7524 02/24/27 CPG 27 R25 CPGIFXBD2027 24/02/2022 24/02/2027 5.7524 3,000.00 96 SMCPM 5.7613 03/01/27 SMC 27 R24 SMCFXBND2027 01/03/2017 01/03/2027 5.7613 6,022.66 97 SMCPM 5.2704 03/04/27 SMC 27 R25 SMC3FXBD2027 04/03/2022 04/03/2027 5.2704 17,440.00 98 FBPM 5 1/4 03/10/27 SMFB 27 R25 SMFBFXBD2027 10/03/2020 10/03/2027 5.2500 7,000.00 99 APPM 5.3066 03/17/27 AP 27 R25 APC2FXBD2027 17/03/2022 17/03/2027 5.3066 3,000.00 100 STIEPM 6.3756 03/23/27 STIESG 27 R24 STIGFXBD2027 23/03/2017 23/03/2027 6.3756 820.00 101 SMPHPM 5.0583 03/25/27 SMPH 27 R25 SMPHFXBD2027 25/03/2020 25/03/2027 5.0583 3,627.46 102 CNVRPM 5.5942 04/08/27 CNVRG 27 R25 CNVRGFBD2027 08/04/2022 08/04/2027 5.5942 10,000.00 103 SMPHPM 5.6141 04/22/27 SMPH 04-27 R25 SMPH2FBD2027 22/04/2022 22/04/2027 5.6141 10,918.01 104 ALIPM 5.2624 05/02/27 ALI 05-27 R24 ALIFXBND2027 02/05/2017 02/05/2027 5.2624 7,000.00 105 ACPM 5.6239 05/26/27 AC 27 R25 AC2FXBND2027 26/05/2022 26/05/2027 5.6239 7,500.00 106 FLIPM 6.4146 06/23/27 FLI 06-27 R25 FLI2FXBD2027 23/06/2022 23/06/2027 6.4146 2,975.00 107 APPM 5.3367 07/03/27 AP 07-27 R24 APCFXBND2027 03/07/2017 03/07/2027 5.3367 3,000.00 108 ALIPM 6.211 07/04/27 ALI 07-27 R24 ALI3FXBD2027 04/07/2022 04/07/2027 6.2110 7,000.00 109 SMCPM 3.3832 07/08/27 SMC 07-27 R25 SMC2FXBD2027 08/07/2021 08/07/2027 3.3832 30,000.00 110 AEVPM 6.0169 08/06/27 AEV 27 R22 AEVFXBND2027 06/08/2015 06/08/2027 6.0169 5,071.35 111 VLLPM 6.2255 08/08/27 VLL 27 R24 VLLFXBND2027 08/08/2017 08/08/2027 6.2255 2,000.00 112 MWIDPM 7.9663 08/17/27 MWIDE 27 R25 MWIDEFBD2027 17/08/2022 17/08/2027 7.9663 2,400.00 113 RLCPM 5.9362 08/26/27 RLC 27 R25 RLCFXBND2027 26/08/2022 26/08/2027 5.9362 9,000.00 114 ACENPM 6.0526 09/22/27 ACEN 27 R25 ACENFXBD2027 22/09/2022 22/09/2027 6.0526 10,000.00 115 PCORPM 4.3368 10/12/27 PCOR 27 R25 PCORFXBD2027 12/10/2021 12/10/2027 4.3368 9,000.00 116 FLIPM 5.2579 12/21/27 FLI 27 R25 FLIFXBND2027 21/12/2021 21/12/2027 5.2579 5,000.00 117 SMCGL 6 5/8 12/22/27 SMCGP 27 R24 SMCGPFBD2027 22/12/2017 22/12/2027 6.6250 3,609.02 118 SMCPM 7 1/8 03/19/28 SMC 28 R25 SMCFXBND2028 19/03/2018 19/03/2028 7.1250 4,415.90 119 SMCGL 7.1051 04/26/28 SMCGP 28 R26 SMCGPFBD2028 26/07/2022 26/04/2028 7.1051 25,000.00 120 ALIPM 5.9203 04/27/28 ALI 28 R23 ALIFXBND2028 27/04/2018 27/04/2028 5.9203 10,000.00 121 ALIPM 5.8086 05/05/28 ALI 28 R24 ALI2FXBD2028 05/05/2022 05/05/2028 5.8086 12,000.00 122 TOLPM 6.9 07/04/28 NLEX 28 R25 NLEXFXBD2028 04/07/2018 04/07/2028 6.9000 2,000.00 123 AEVPM 4.1018 08/09/28 AEV 28 R25 AEVFXBND2028 09/08/2021 09/08/2028 4.1018 5,000.00 124 APPM 8.5091 10/25/28 AP 28 R25 APCFXBND2028 25/10/2018 25/10/2028 8.5091 2,500.00 125 SMPHPM 5.0994 11/15/28 SMPH 28 R25 SMPHFXBD2028 15/11/2021 15/11/2028 5.0994 10,000.00 126 APPM 5.0283 12/02/28 AP 12-28 R25 APC2FXBD2028 02/12/2021 02/12/2028 5.0283 7,200.00 127 SMCPM 5.8434 03/04/29 SMC 29 R27 SMCFXBND2029 04/03/2022 04/03/2029 5.8434 12,560.00 128 APPM 5.7388 03/17/29 AP 29 R26 APCFXBND2029 17/03/2022 17/03/2029 5.7388 7,000.00 129 SMPHPM 6.1175 04/22/29 SMPH 29 R27 SMPHFXBD2029 22/04/2022 22/04/2029 6.1175 13,029.90 130 ACPM 6.1351 05/26/29 AC 29 R26 ACFXBOND2029 26/05/2022 26/05/2029 6.1351 2,500.00 131 AEVPM 6.321 06/18/29 AEV 29 R26 AEVFXBND2029 18/06/2019 18/06/2029 6.3210 1,650.00 132 ALIPM 6.8045 07/04/29 ALI 29 R26 ALIFXBND2029 04/07/2022 04/07/2029 6.8045 14,000.00 133 ALIPM 4.0776 10/26/31 ALI 31 R26 ALIFXBND2031 26/10/2021 26/10/2031 4.0776 3,000.00 134 SMPHPM 6.5432 04/22/32 SMPH 32 R29 SMPHFXBD2032 22/04/2022 22/04/2032 6.5432 6,052.09 135 SMCGL 8.0288 07/26/32 SMCGP 32 R29 SMCGPFBD2032 26/07/2022 26/07/2032 8.0288 10,000.00 136 ALIPM 6 10/10/33 ALI 33 R25 ALIFXBND2033 10/10/2013 10/10/2033 6.0000 2,000.00 ANNEX D Corporate Bonds Issued by Banks in Compliance with the Requirements of the Bangko Sentral ng Pilipinas BANK-ISSUED INSTRUMENTS LTNCTD No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 PNBPM 3 3/4 10/27/22 PNB 10-22 PNB2LTNC2022 27/04/2017 27/10/2022 3.7500 3,765.00 2 CHIBPM 3.65 12/02/22 CHIB 12-22 CHIB2LTN2022 02/06/2017 02/12/2022 3.6500 6,348.00 3 ROBBNK 4 1/8 12/16/22 RBANK 12-22 RBANKLTN2022 16/06/2017 16/12/2022 4.1250 4,182.32 4 RCBPM 3 3/4 02/11/23 RCB 02-23 RCBLTNCD2023 11/08/2017 11/02/2023 3.7500 2,502.00 5 BDOPM 3 5/8 02/18/23 BDO 02-23 BDOLTNCD2023 18/08/2017 18/02/2023 3.6250 11,800.00 6 PNBPM 3 7/8 04/26/23 PNB 04-23 PNBLTNCD2023 26/10/2017 26/04/2023 3.8750 6,350.00 7 SECBPM 3 7/8 05/08/23 SECB 05-23 SECBLTNC2023 08/11/2017 08/05/2023 3.8750 8,600.00 8 BPIPM 3 3/4 05/24/23 BPI 05-23 BPILTNCD2023 24/11/2017 24/05/2023 3.7500 12,240.80 9 UBPPM 4 3/8 08/21/23 UBP 08-23 UBPLTNCD2023 21/02/2018 21/08/2023 4.3750 3,000.00 10 MBTPM 3 1/2 09/19/23 MBT 09-23 MBTLTNCD2023 19/09/2016 19/09/2023 3.5000 8,650.00 11 SECBPM 4 1/2 11/02/23 SECB 11-23 SECB2LTN2023 02/05/2018 02/11/2023 4.5000 5,781.00 12 BDOPM 4 3/8 11/07/23 BDO 11-23 BDO2LTNC2023 07/05/2018 07/11/2023 4.3750 8,200.00 13 EWPM 4 5/8 12/07/23 EW 12-23 EWBLTNCD2023 07/06/2018 07/12/2023 4.6250 2,450.67 14 CHIBPM 4.55 01/12/24 CHIB 01-24 CHIBLTNC2024 12/07/2018 12/01/2024 4.5500 10,250.00 15 ROBBNK 4 7/8 01/16/24 RBANK 01-24 RBANKLTN2024 16/07/2018 16/01/2024 4.8750 1,781.75 16 PSBPM 5 02/09/24 PSB 02-24 PSBLTNCD2024 09/08/2018 09/02/2024 5.0000 5,084.50 17 RCBPM 5 1/2 03/28/24 RCB 03-24 RCBLTNCD2024 28/09/2018 28/03/2024 5.5000 3,580.00 18 MBTPM 5 3/8 04/04/24 MBT 04-24 MBT2LTNC2024 04/10/2018 04/04/2024 5.3750 8,680.00 19 PBC 5 5/8 04/08/24 PBCOM 04-24 PBCOMLTN2024 08/10/2018 08/04/2024 5.6250 2,902.73 20 MBTPM 3 7/8 07/20/24 MBT 07-24 MBTLTNCD2024 20/07/2017 20/07/2024 3.8750 3,750.00 21 PNBPM 5 3/4 08/27/24 PNB 08-24 PNBLTNCD2024 27/02/2019 27/08/2024 5.7500 8,220.00 22 BDOPM 5 3/8 10/12/24 BDO 10-24 BDOLTNCD2024 12/04/2019 12/10/2024 5.3750 7,320.00 23 SECBPM 4 03/23/25 SECB 03-25 SECBLTNC2025 23/09/2019 23/03/2025 4.0000 6,060.00 24 BDOPM 4 03/27/25 BDO 03-25 BDOLTNCD2025 27/09/2019 27/03/2025 4.0000 6,500.00 25 PNBPM 4 3/8 04/11/25 PNB 04-25 PNBLTNCD2025 11/10/2019 11/04/2025 4.3750 4,600.00 26 BPIPM 4 04/25/25 BPI 04-25 BPILTNCD2025 25/10/2019 25/04/2025 4.0000 3,119.90 27 SECBPM 4 06/17/25 SECB 06-25 SECB2LTN2025 17/12/2019 17/06/2025 4.0000 2,310.00 28 SECBPM 4 08/05/25 SECB 08-25 SECB3LTN2025 05/02/2020 05/08/2025 4.0000 2,070.00 29 BANKCM 4 1/2 09/17/25 BOC 09-25 BOCLTNCD2025 17/03/2020 17/09/2025 4.5000 5,029.42 TIER 2 No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 UBPPM 5 1/4 05/24/30 UBP 30 R25 UBPTIER22030 24/02/2020 24/05/2030 5.2500 6,800.00 BANK BONDS No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 CHIBPM 2 3/4 10/22/22 CHIB 10-22 CHIBFXBD2022 22/10/2020 22/10/2022 2.7500 15,000.00 2 AUBPM 4 5/8 11/07/22 AUB 11-22 AUBFXBND2022 07/11/2019 07/11/2022 4.6250 7,000.00 3 RCBPM 4.426 11/13/22 RCB 11-22 RCBFXBND2022 13/11/2019 13/11/2022 4.4260 7,500.00 4 LANDBK 2.5872 11/17/22 LBP 11-22 LBPFXBND2022 17/11/2020 17/11/2022 2.5872 5,000.00 5 DEVPHI 2 1/2 12/11/22 DBP 12-22 DBPFXBND2022 11/12/2020 11/12/2022 2.5000 21,000.00 6 PSBPM 4 1/2 02/04/23 PSB 02-23 PSBFXBND2023 04/02/2020 04/02/2023 4.5000 4,650.00 7 EWPM 4 1/2 02/21/23 EW 02-23 EWBFXBND2023 21/02/2020 21/02/2023 4.5000 3,700.00 8 MBTPM 4 1/2 04/24/23 MBT 04-23 MBTFXBND2023 24/10/2019 24/04/2023 4.5000 13,750.00 9 RCBPM 3.2 09/30/23 RCB 09-23 RCBFXBND2023 31/03/2021 30/09/2023 3.2000 13,742.84 10 UBPPM 2 3/4 12/09/23 UBP 12-23 UBPFXBND2023 09/12/2020 09/12/2023 2.7500 8,115.00 11 SECBPM 3.7407 01/20/24 SECB 01-24 SECBFXBD2024 20/07/2022 20/01/2024 3.7407 16,000.00 12 BDOPM 2.9 01/28/24 BDO 01-24 BDOFXBND2024 28/01/2022 28/01/2024 2.9000 52,700.00 13 BPIPM 2.8068 01/31/24 BPI 24 R23 BPIFXBND2024 31/01/2022 31/01/2024 2.8068 27,000.00 14 CHIBPM 2 1/2 02/18/24 CHIB 02-24 CHIBFXBD2024 18/02/2021 18/02/2024 2.5000 20,000.00 15 RCBPM 3 05/21/24 RCB 05-24 RCBFXBND2024 21/02/2022 21/05/2024 3.0000 14,756.26 16 BANKCM 5.0263 07/29/24 BOC 07-24 BOCFXBND2024 29/07/2022 29/07/2024 5.0263 7,500.00 17 DEVPHI 4.05 11/04/24 ES DBP 11-24 DBPSDNES2024 04/05/2022 04/11/2024 4.0500 12,000.00 18 UBPPM 3 3/8 03/09/26 UBP 03-26 UBPFXBND2026 09/12/2020 09/03/2026 3.3750 885.00 19 RCBPM 4.18 06/30/26 RCB 06-26 RCBFXBLT2026 31/03/2021 30/06/2026 4.1800 4,129.73 20 MBTPM 3.6 09/04/26 MBT 09-26 MBTFXBLT2026 04/06/2021 04/09/2026 3.6000 19,000.00 DIGITAL BOND No. Global ID Local ID Domestic No. Issue Date Maturity Date Interest/Coupon Rate (%) Outstanding Amount (in PHP Millions) 1 UBPPM 3 1/4 12/02/23 DA UBP 12-23 UBPHFXDA2023 02/06/2022 02/12/2023 3.2500 11,000.00 ANNEX E REIT Shares Company Name Code AREIT, Inc. AREIT DDMP REIT, Inc. DDMPR Filinvest REIT Corp. FILRT RL Commercial REIT, Inc. RCR MREIT, Inc. MREIT Citicore Energy REIT Corp. CREIT VistaREIT, Inc. VREIT Premiere Island Power REIT, Corp. PREIT ANNEX F PSE Dividend Yield Index Securities (as of February 2023) Company Code 1 Aboitiz Equity Ventures, Inc. AEV 2 Aboitiz Power Corporation AP 3 AREIT, Inc. AREIT 4 Citicore Energy REIT Corp. CREIT 5 DMCI Holdings, Inc. DMC 6 D&L Industries, Inc. DNL 7 Globe Telecom, Inc. GLO 8 GMA Network, Inc. GMA7 9 International Container Terminal Services, Inc. ICT 10 LT Group, Inc. LTG 11 Metropolitan Bank & Trust Company MBT 12 Manila Electric Company MER 13 Metro Pacific Investments Corporation MPI 14 MREIT, Inc. MREIT 15 Nickel Asia Corporation NIKL 16 RL Commercial REIT, Inc. RCR 17 Semirara Mining and Power Corporation SCC 18 Security Bank Corporation SECB 19 PLDT, Inc. TEL 20 Union Bank of the Philippines UBP ANNEX G PSEi Constituents/Shares that are Compliant with the PERA Requisites of Being Non-speculative, Readily Marketable and with a Track Record of Regular Income Payment to Investors (as Certified by PSE on 01 February 2023) NAME OF STOCK STOCK CODE Ayala Corporation AC ACEN CORPORATION ACEN Aboitiz Equity Ventures, Inc. AEV Alliance Global Group, Inc. AGI Ayala Land, Inc. ALI Aboitiz Power Corporation AP BDO Unibank, Inc. BDO Bank of the Philippine Islands BPI DMCI Holdings, Inc. DMC Emperador, Inc. EMI Globe Telecom, Inc. GLO GT Capital Holdings, Inc. GTCAP International Container Terminal Services, Inc. ICT Jollibee Foods Corporation JFC JG Summit Holdings, Inc. JGS LT Group, Inc. LTG Metropolitan Bank & Trust Company MBT Manila Electric Company MER Monde Nissin Corporation MONDE Metro Pacific Investments Corporation MPI Puregold Price Club, Inc. PGOLD Semirara Mining and Power Corporation SCC SM Investments Corporation SM San Miguel Corporation SMC SM Prime Holdings, Inc. SMPH PLDT, Inc. TEL Union Bank of the Philippines UBP Universal Robina Corporation URC Wilcon Depot, Inc. WLCON